Certificates. Issue of certificates of outstanding debt.
General Details
Denomination
Certificates. Issue of certificates of outstanding debt.
Procedure type
Taxation
Subject
Taxes
Purpose
Procedure for issuing a certificate of the taxpayer's outstanding debts to the Public Treasury that are managed by the State Tax Administration Agency.
Responsible body
State Revenue Office
General information about the procedure
Startup method
interested
Applicant: Citizen - Company
Place for presentation
Telematics.
AEAT offices.
Post Offices.
Other places contemplated in article 16 of Law 39/2015.
Documentation
Request for certificate.
Procedure/Service Phases
There are no specific processing phases.
Forms
Resolution deadline
20 business day/s
Decision-making body
State Revenue Office
Resources
There is no need to file an appeal. Only a written complaint regarding the content of the certificate will be accepted within the 10-day period by which the modification is requested.
Information related to electronic processing
Identification system
Electronic ID card, Electronic certificate, Cl@ve PIN
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
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Real Decreto 1065/2007, de 27 de julio,
por el que se aprueba el Reglamento General de actuaciones y procedimientos de gestión e inspección tributaria y de desarrollo de las normas comunes de los procedimientos de aplicación de los tributos. Artículos 70 a 75. (BOE 5-septiembre-2007)
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Resolución de 22 de enero de 2013, de la Presidencia de la Agencia Estatal de Administración Tributaria,
sobre organización y atribución de competencias en el área de Recaudación. (BOE 25 enero 2013)